The Internal Revenue Services has issued draft regulations that could help answer some questions about implementation of health savings account rules.
The IRS has included the draft changes in a notice of proposed rulemaking published today in the Federal Register.
In one section, the IRS outlines the rules employers must follow if they want to make higher contributions for ordinary, “nonhighly compensated” employees and emphasizes that, under HSA comparability rules, employers cannot discriminate in favor of highly compensated employees.